SB442 Alabama 2013 Session

Updated Jul 24, 2021

SB442 Alabama 2013 Session

Senate Bill

Expired

Current Status

Regular Session 2013

Session

2

Sponsors

Summary

Primary Sponsor: Quinton Ross
Democrat
Co-Sponsor: Arthur Orr
Session: Regular Session 2013
Title: Income tax, deductions, married persons filing seperate income tax returns, allows either spouse to file either itemized deduction or optional standard deduction, Sec. 40-18-15 am'd.
Description: Currently, if separate returns are filed by husband and wife and one spouse elects to claim the optional standard deduction, the other spouse must also claim the optional standard deduction. This bill would allow spouses who live apart for the entire year to claim either the optional standard deduction or itemized deductions, regardless of the deductions claimed by the other spouse.
Subjects: Income Tax

Bill Actions

Indefinitely Postponed

Read for the second time and placed on the calendar

Read for the first time and referred to the Senate committee on Finance and Taxation General Fund

Bill Text

Download Introduced PDF

Documents

Bill Text (Introduced) SB442 Alabama 2013 Session - Introduced

Source: Alabama Legislature